5741.15
Inspection of records by tax commissioner.

Every seller having nexus with this state and every person
receiving the benefit of services in this state or storing, using, or otherwise
consuming in this state tangible personal property subject to the tax imposed
by or pursuant to section
5741.02,
5741.021,
5741.022, or
5741.023 of the Revised Code shall
keep such records, receipts, invoices, bills of lading, asset ledgers,
depreciation schedules, transfer journals, and such primary and secondary
records and documents in such form as the tax commissioner requires. Such
records and other documents shall be open during business hours to the
inspection of the commissioner, and shall be preserved for a period of four
years, unless the commissioner consents, in writing, to their destruction
within such period, or by order requires that they be kept longer. Persons
refusing to provide such records and documents for inspection by the tax
commissioner are subject to the penalty imposed under section
5703.19 of the Revised Code.